DRS: Ruling 89-70, Business Analysis and Management Services

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(4);
superseded by PS 92(2.1)

Ruling 89-70

Business Analysis and Management Services


You have inquired as to the taxability of the conferences you sponsor.

It is the position of this Department that the services you provide in the form of conferences do not fall within Conn. Agencies Regs. 12-426-27(b)(10). Seminars held for the general public for the purposes of providing specialized information are not considered to be business analysis and management services.

 

LEGAL DIVISION

September 5, 1989